<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd"> 
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<style type="text/css">
html, body { 
height: 100%; 
width: 100%; 
border: 0; 
padding: 0; 
margin: 0;
color: white; 
} 
#header { 
position: absolute;
width: 100%;
height: 130px; 
top: 0;
left: 0; 
padding: 0; 
margin: 0; 
background: red;
} 
#content { 
width: 100%; 
margin: 0; 
padding: 0; 
height: 95%;
}
#main {
margin: 0 165px 1% 165px;
padding-top: 115px;
color: black;
} 
#leftcol {
position: absolute;
top: 135px;
left: 5px;
width: 150px;
height: 200px;
color: white;
background: green;
padding: 0 0 0 5px;
}
#rightcol {
position: absolute;
top: 135px;
right: 5px;
z-index: 20;
width: 150px;
height: 200px;
background: green;
margin: 0;
padding: 0 0 0 5px;
}
#footer { 
width: 100%; 
padding: 0; 
margin: 0; 
background: blue; 
text-align: center; 
height: 20%;
} 
</style>
</head>
<body>
<div id="header"></div> 
<div id="leftcol"></div>
<div id="content">
<div id="main"><p>main content...</p></div>
<div id="rightcol"></div>
</div><!-- content -->
<div id="footer">footer</div> 
</body>
</html>